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V4096-16 26 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Innowalk and Innowalk-Pro devices subject to 10% VAT, unless classified as orthoses to qualify for 4%

A company has requested clarification on the VAT rate applicable to Innowalk and Innowalk-Pro devices designed for people with disabilities. The DGT has ruled that these devices are subject to 10% VAT as assistive products; however, they may qualify for the 4% reduced rate if they are classified as orthoses and meet the specific requirements regarding their intended use.

The question raised

Tipo impositivo aplicable.

The DGT's ruling

Los aparatos Innowalk e Innowalk-Pro tributan al tipo reducido del 10% por ser productos diseñados para aliviar deficiencias y de uso personal. No obstante, si el producto es calificado por el órgano competente como prótesis, ortesis o implante interno, tributará al 4% si se entrega a una persona con discapacidad (acreditando grado igual o superior al 33%) o a un establecimiento hospitalario con declaración de destino.

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